053/DM/18

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DEPARTMENTAL EXAMINATIONS
THE ACCOUNT TEST FOR SUBORDINATE OFFICERS — PART – I
(With Books)
Maximum Time : 1.30 hours Maximum Marks : 60

IMPORTANT INSTRUCTIONS

DESCRIPTIVE TYPE
›ÁõÚ Âøh¯ÎUS® ÁøP ÂÚõzuõÒ

Read the following instructions carefully before beginning to answer the questions.
ÂÚõUPÐUS Âøh¯ÎUP öuõh[S® •ß¦ RÌUPsh AÔÄøμPøÍ PÁÚ©õP £iUPÄ®.

1. Answers in excess of the prescribed number of questions appearing at the end of the answer
book will not be valued.

ÂøhPøÍ SÔ¨¤mkÒÍ GsoUøPUS AvP©õP GÊv°¸¨¤ß, ÂøhzuõÎß CÖv°À EÒÍ

AvP GsoUøP°»õÚ ÂøhPÒ ©v¨¥k ö\´¯¨£hõx.

2. Answer should be in brief and to the point and need not be a verbatim reproduction of
printed pages. (Applicable for tests to be answered ‘‘with books’’ only).

ÂøhPÒ _¸UP©õPÄ®, ÂÚõÂØS E›¯ A;® C¸UP ÷Ásk®. ¦zuPzvÀ EÒÍÁØøÓ

A¨£i÷¯ ÁõºzøuUS Áõºzøu v¸®£ GÊuU Thõx. (CUSÔ¨¦ ¦zuP[PÐhß GÊx®
÷uºÂØS ©mk® ö£õ¸¢x®)

3. In case of doubt, English version is the final.

ÂÚõUPÎÀ \¢÷uPª¸¨¤ß B[Q» ÁiÂÀ öPõkUP¨£mkÒÍ ÂÚõUP÷Í CÖv¯õÚx.

I. Write short notes on any EIGHT of the following : (8  3 = 24)

GøÁ÷¯Ý® Gmk ÂÚõUPÐUS ]Ö SÔ¨¦ ÁøμP.

1. Public Accounts Committee.

ö£õx PnUS SÊ

2. Invalid Pension

C¯»õø© K´Åv¯®

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3. Number Statement

Gs AÔUøP

4. Pay slip

\®£Í ^mk

5. Vote on Account.

PnUQß ÷©À ÁõUöPk¨¦

6. Compensation of Pension and Commutation of pension

CǨ¥mk K´Åv¯® ©ØÖ® K´Åv¯zøu öuõSzx ö£ÖuÀ

7. Part I Estimate and Part II Estimate

£Sv I ©v¨¥k ©ØÖ® £Sv II ©v¨¥k

8. Life certificate and Death Certificate.

B²Ò \õßÖ ©ØÖ® ©μna\õßÖ

9. Permanent Advance and Temporary Advance

{ø»¯õÚ •ß£n® ©ØÖ® uØPõ¼P •ß£n®

10. Administrative Sanction and Technical Sanction.

{ºÁõP J¨¦uÀ ©ØÖ® öuõÈÀ~m£ J¨¦uÀ

II. Answer any THREE of the following: (3  5 = 15)

GøÁ÷¯Ý® ‰ßÖ ÂÚõUPÐUS Âøh¯Î.

1. Detailed about Revised Pension – 2009.

©õØÓ® ö\´¯¨£mh K´Åv¯® – 2009 ÂÁ›.

2. When a token sum is included in the supplementary demand?

xøn ©õø¯ ÷Põ›UøP°À G¨÷£õx Aøh¯õÍz öuõøP ÷\ºUP¨£k®.

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3. Describe the objects, conditions, principles that apply to discretionary grants sanctioned by
the Governor and other officer’s.
BÐ|º ©ØÖ® ¤Ó AvPõ› AÁºPÍõÀ J¨£Î¨¦ ö\´¯¨£k® ¸¨¦›ø© ©õÛ¯®
(discretionary grants) ÷|õUP[PÒ {£¢uøÚPÒ ©ØÖ® öPõÒøPPøÍ ÂÁ›.

4. What are the provision of the constitution regarding borrowing by the states in India.
©õ{»[PÒ Phß ö£ÖuÀ £ØÔ ÂÁ›.

5. Explain about cancelled cheque

μzx ö\´¯¨£mh Põ÷\õø» £ØÔ GÊxP.

III. Answer any THREE of the following. (3  7 = 21)

GøÁ÷¯Ý® ‰ßÖ ÂÚõUPÐUS Âøh¯Î.
1. A Government Servant retired on superannuation on 30.9.2011. Write up earned leave
account of the individual with the following details on 30.9.2011

(a) Closing Balance of earned leave as on 31.12.2009 – 220 days

(b) Availed 15 days of Unearned leave on Private affairs from 16.3 2010 to 30.3.2010.

(c) Permitted to surrender leave as on 1.5.2010 – 15 days.

(d) Unavailed joining time to be credited his leave account as on 1.10.2010 – 3 days.

(e) Availed 5 days earned leave from 11th June to 15th June 2011.

(f) Permitted to surrender 15 days leave as on 1.8.2011.

J¸ Aμ_ Fȯº Á¯x •vºÁõÀ 30.09.2011 À K´Ä ö£ØÓõº.

RÌPsh ÂÁμ[PøÍ øÁzx AÁ¸øh¯ Dmi¯ Âk¨¦ PnUøP 30.09.2011 À •iÄ ö\´x
SÔUPÄ®.
(A) 31.12.2009 – À Dmi¯ Âk¨¤À AÁ¸øh¯ PnUQÀ C¸¨¤¾ÒÍ |õmPÒ 220.
(B) ö\õ¢u A¾Á¼ß ÷£›»õÚ Dmhõ Âk¨¦ Gkzux 16.03.2010 •uÀ 30.3.2010 Áøμ
15 |õmPÒ
(C) 01.05.2010 À AÁº ußÝøh¯ PnUQ¼¸¢x J¨£øh¨¦ ö\´¯ AÝ©vUP¨£mh
|õmPÒ 15.
(D) x´UPõu £o÷¯Ø¦ Põ»® 01.10.2010 À ÁμÄ øÁUP£mh |õmPÒ 3.
(E) Dmi¯ Âk¨¦ Gkzux 11.06.2011 •uÀ 15.06.2011 Áøμ 5 |õmPÒ
(F) 01.08.2011 AßÖ ußÝøh¯ Dmi¯ Âk¨¦ PnUQ¼¸¢x J¨£øh¨¦ ö\´¯
AÝ©vUP¨£mh |õmPÒ 15.

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2. Calculate the Death-cum-Retirement Gratuity and commuted value of pension from the
following particulars of a Superintendent
(a) Date of birth 9.10.1951
(b) Date of entry into Government service- 10-11-1977

(c) Retired on the date of superannuation he has taken the following leave-

(i) Earned leave 180 days

(ii) Unearned leave on private affairs 70 days

(iii) EOL without MC 15 days

(iv) Pay drawn as on 1-9-2009 is Rs.17,170 {12,370+4,800}

(v) Due date of increment is 1st October every year.

(vi) D.A at 27%

RÌPsh ÂÁμ[Pμ¸¢x J¸ PsPõo¨£õÍ›ß uSv Áõ´¢u K´Åv¯® öuõSzx ö£ÖuÀ

CÓ¨¦ ©ØÖ® K´Ä £oUöPõøh •u»õÚ ÂÁμ[PøÍ PnUQhÄ®

(A) AÁ¸øh¯ ¤Ó¢u ÷uv : 09.10.1951

(B) AÁº Aμ_¨ £o°À ÷\º¢u |õÒ : 10.11.1977

(C) AÁº Á¯x •vºÄ |õÎÀ K´Ä ö£ØÓõº. AÁº ußÝøh¯ £oUPõ»zvÀ RÌPsh
Âk¨¦PøÍ GkzxÒÍõº

(i) Dmi¯ Âk¨¦ – 180 |õmPÒ

(ii) ö\õ¢u A¾ÁÀ ÷£›À Dmhõ Âk¨¦ – 70 |õmPÒ

(iii) ©¸zxÁ \õßÔÀ»õu Dmhõ Âk¨¦ – 15 |õmPÒ

(iv) -01.09.2009 – À AÁ¸øh¯ Fv¯® – ¹. 17,170 {12,370+4,800}

(v) AÁ¸øh¯ Á¸hõ¢vμ Fv¯ E¯ºÄ |õÒ AU÷hõ£º •uÀ ÷uv BS®.

(vi) £g\¨£i – 27%

3. (a) Under what circumstances the D.C.R.G lapsed to Government.
G¢u `Ì{ø»PÎÀ £oUöPõøh Põ»õÁv¯õQ Aμ_U PnUQÀ ÷\ºUP¨£kQÓx,.
(b) Enumerate any three interest of advances to which a Permanent Government Servant
is eligible.
J¸ {μ¢uμ Aμ_ Fȯº ö£Ó uSv²ÒÍ Ámi²øh¯ •ß£n[PÒ ‰ßÖ GÊxP.

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4. Explain the necessity of monthly reconciliation of department figures.

xøÓ°ß öuõøP ÂÁμ[PøÍ P¸Å»® ©ØÖ® ©õ{»U PnUPõ¯º öuõøP £μ[PÐhß ©õu®
©õu® J¨¤mk \›£õºUP ÷Ási¯vß (Reconciliation) AÁ]¯zøu ÂÍUSP.

5. Calculate the net qualifying service pension Family pension enhanced family pension from
the following particulars of a Superintendent

(a) Date of birth 9.10.1951

(b) Date of entry in to Government Service 10.11.1977

(c) Retires on the date of superannuation he has taken the following leave

(i) earned leave 180 days

(ii) Unearned leave on private affairs 70 days

(iii) EOL without MC 15 days.

(iv) Pay drawn as on 1.9.2009 is Rs. 17,170 (12,370 + 4,800)

(v) Due sale of increment is 1st October every year

(vi) D.A. @ 27% Factor – 8.371.

RÌPsh ÂÁμ[Pμ¸¢x J¸ PsPõo¨£õÍ›ß uSvÁõ´¢u {Pº¨ £oUPõ»® K´Åv¯®

Sk®£ K´Åv¯® •u»õÚ ÂÁμ[PøÍ PnUQhÄ®

(A) AÁ¸øh¯ ¤Ó¢u ÷uv – 9.10.1951

(B) AÁº Aμ_ £o°À ÷\º¢u |õÒ – 10.11.1977

(C) AÁº Á¯x •vºÄ |õÎÀ K´Ä ö£ØÓõº. AÁº ußÝøh¯ £oUPõ»zvÀ RÌPsh
Âk¨¦PøÍ GkzxÒÍõº.

(i) Dmi¯ Âk¨¦ – 180 |õmPÒ

(ii) ö\õ¢u A¾ÁÀ ÷£›À Dmhõ Âk¨¦ – 70 |õmPÒ

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 (iii) ©¸zxÁ \õßÔÀ»õu Dmhõ Âk¨¦ – 15 |õmPÒ

(iv) 1.9.2009 À AÁ¸øh¯ Fv¯® ¹. 17,170 (12,370 + 4,800)

(v) AÁ¸øh¯ Á¸hõ¢vμ Fv¯ E¯ºÄ |õÒ AU÷hõ£º •uÀ ÷uv

(vi) £g\¨£i (DA) – 27% Põμo – 8.371.

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